Spain Tax Guide

Who Has to File

Declaration of 2025 income, filed in the spring 2026 campaign

Spanish tax residents generally declare their worldwide income each year through the annual return (declaracion de la renta, Modelo 100). Non-residents generally declare Spanish-source income only, such as Spanish rental income or gains on Spanish property, through the non-resident return (Modelo 210).

Employees with a single Spanish payer and employment income below a threshold (generally 22,000 euro, or a lower threshold around 15,876 euro when there is more than one payer) may be exempt from filing, though filing can still be worthwhile when a refund is due.

Residency Tests

A person is generally a Spanish tax resident if any one of these criteria applies:

• 183 days. Presence in Spain for more than 183 days in the calendar year. Sporadic absences generally count as days in Spain unless tax residence in another country is proven.
• Center of economic interests. The main base of the person's activities or economic interests is in Spain, directly or indirectly.
• Family presumption. A person whose spouse (not legally separated) and minor children habitually live in Spain is presumed resident, unless the contrary is proven.

Spain applies residency to the whole calendar year: there is generally no split-year treatment, so arrival and departure years often create dual-residence situations that call for treaty tie-breaker analysis.

Income Tax Rates (2025 income)

General income (employment, self-employment, rental) is taxed on a progressive scale that combines a state schedule and a regional schedule. The combined rates below are indicative; each autonomous community sets its own regional half, so actual rates vary by region.

Savings income scale

Dividends, interest, and most capital gains are taxed on a separate savings scale: 19% up to 6,000 euro, 21% to 50,000 euro, 23% to 200,000 euro, 27% to 300,000 euro, and 30% above that.

Key 2026 Deadlines

The Beckham Regime (Impatriate Rules)

New arrivals who move to Spain for work can, under conditions, opt into the special impatriate regime (commonly called the Beckham law). For up to six years, employment income is taxed at a flat 24% up to 600,000 euro (47% above), and most foreign-source income stays outside Spanish tax.

Eligibility generally requires not having been Spanish resident in the previous five years and moving for a qualifying reason, such as an employment contract or certain remote work and director situations. The election has strict deadlines after registration, and giving it up or losing it is generally irreversible.

Wealth Tax and the Solidarity Tax

Spain levies an annual wealth tax (Impuesto sobre el Patrimonio) with rates and allowances that vary by region; a common baseline is a 700,000 euro allowance plus up to 300,000 euro for the main home. Some regions rebate the tax heavily, and a state solidarity tax on large fortunes (generally from 3 million euro of net wealth) limits the effect of full regional rebates.

Residents are generally assessed on worldwide net wealth; non-residents only on Spanish assets.

Foreign Asset Reporting (Modelo 720)

Spanish residents generally must report foreign bank accounts, securities and investments, and real estate when the value of any of those categories exceeds 50,000 euro. After the initial filing, a new return is generally only needed when a category grows by more than 20,000 euro or when assets are closed or sold.

Tax Treaties

Spain has over 90 double tax treaties in force. Treaties generally determine which country may tax employment income, pensions, dividends, and gains, and they include tie-breaker rules for dual residents.

Treaty tie-breakers

When a person qualifies as a tax resident of both Spain and another country under each country's domestic rules, the treaty tie-breaker typically checks: permanent home, center of vital interests, habitual abode, and nationality, in that order.

Arrival and departure years

Because Spanish residency covers the whole calendar year, the year of a move is where treaties matter most: the other country's part-year rules and the treaty tie-breaker often decide which months belong where.

Frequently Asked Questions

Do I become a Spanish tax resident after 183 days?

Crossing 183 days of presence in a calendar year generally makes someone resident for that entire year, and sporadic absences usually count as Spanish days unless residence elsewhere is proven. Family or economic ties can also make someone resident with fewer days, so the day count is only part of the analysis.

What is Modelo 720?

It is an informative return on assets held outside Spain: bank accounts, investments, and real estate. It generally applies when any of those categories exceeds 50,000 euro, it is separate from the income tax return, and it is generally filed between January and the end of March.

Who can use the Beckham regime?

Broadly, people who move to Spain for a qualifying work reason and were not Spanish resident in the previous five years. It offers a flat 24% rate on employment income up to 600,000 euro for up to six years, with strict election deadlines, which makes early professional advice especially valuable.

Do non-residents pay tax on Spanish property?

Generally yes. Rental income is declared through Modelo 210 (EU and EEA residents generally at 19% with deductions, others generally at 24% on gross income), and a property kept for personal use generally triggers a small annual tax on imputed income.